This study investigates the value orientations of two culturally distinct countries in the South Pacific, namely,
Samoa and New Zealand, with a view to providing empirical evidence on the relationships between accounting
and culture. It uses Rokeach's value survey (1973), Schwartz and Bilsky's motivational domains (1987,
1990), and Hofstede–Gray framework to establish the possible linkages between values and accounting professionalism.
The results provide culture-related evidence that suggests the possibility for the existence of
major differences in the levels of accounting professionalism in the two countries. This study may have implications
for the application of International Financial Reporting Standards (IFRS) and the analysis of differences
in judgments of professional accountants on measurement, disclosure, and ethical issues. It is the first
substantial accounting study on Samoa.